Opinion Number

Dear Representative McFerren:

You have asked for an opinion from this office regarding which tax title would prevail where property was purchased at a city tax sale by one purchaser and at a parish tax sale by another purchaser. Both sales were held in 1985 but the city tax purchaser took possession of the property and has maintained same ever since. Moreover, both city and parish taxes have continuously been paid by the city tax purchaser and the property has been assessed in his name.

Where property is purchased at two different tax sales by two different purchasers each title is given the…